§ 47:2163 — Purchase by co-owners

§2163. Purchase by co-owners
An owner or co-owner may pay the statutory impositions plus interest and costs due
at any time prior to commencement of the tax lien auction of the tax lien encumbering
property. The purchase of a tax lien by an owner or other person holding an interest in the
property, other than a tax lien certificate holder, shall be deemed a payment to the tax
collector of the delinquent obligation. A tax lien certificate issued in the name of the owner
or a person holding an interest in the property, other than a tax lien certificate holder, shall
not constitute a lien and privilege on the property.

Legislative History

Acts 2008, No. 819, §1, eff. Jan. 1, 2009; Acts 2024, No. 774, §1, eff. Jan. 1, 2026; Acts 2025, No. 411, §1, eff. Jan. 1, 2026.